Federal Tax Authority Decision No. 10 of 2025 on The Mechanism for Calculating the Percentage of Sugar and Other Sweeteners in Concentrates, Powders, Gels, and Extracts for which no Guidelines are Available or where the Guidelines were Proven Inaccurate

NOT IN FORCE. This decision is not published yet in the Official Gazette.

The Chairman of the Board of Directors of the Federal Tax Authority has decided:

- Having reviewed the Constitution,

- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,

- Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments,

- Cabinet Decision No. 37 of 2017 on the Executive Regulation of the Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments,

- Cabinet Decision No. 197 of 2025 on Excise Goods, Tax Rates or Amounts Imposed on Excise Goods, and the Methods of Calculating the Excise Price,

- Decision of the Chairman of the Board of Directors No. 9 of 2021 on the Delegation to the Vice Chairman of the Board of Directors of the Federal Tax Authority, and

- Pursuant to the approval of the Board of Directors on the Authority’s Memorandum on the mechanism for calculating sugar and ot...